If you want to tame one, the easiest way is to get a dire bear and break the nest, because they are immune to bees. Use it to break the nest, then when the nest beaks, make sure you have full ghille armor and bug repellent, and tame it with simple kibble. You can then go to the bee and press the 'aquire nest' button, and it will give you a bees nest. You can place this on any natural ground, but no human made floors. Put rare flowers into it, and it will produce giant bee honey over time. Rare flowers can be harvested from plants in the swamps across the island, but beware of the creatures that dwell there. When you go into your bees nest to gather honey, you will get the bee effect and start taking damadge, even though it is your own bees nest.
For late game Bee taming, use simple kibble on increased tame rate weekends or events. Use a Quetzal to fly up and peck the hives to break them and then follow on the Quetzal once the bee is free. You can jump up off the saddle and not fall and die, so even if you get stung, it’s not a death sentence. Follow the queen with the kibble in the far right hotbar slot and feed it. Then go up to her and she has a “obtain hive” button that turns her into a hive and she adds to your inventory as a structure. Now you can place the hive like a structure, but only on bare ground. I’ve tried every method out there, traps, cages, building around it, chasing it on foot, and all have failed, but using a Quetzal made the difference first time out with it.